| As China’s economic development enters the new normal and the conversion of old and new kinetic energy accelerates,China’s economic development will show two trends in the future.First,the new economic industry will continue to flourish and become a new engine to lead the economy.Second,traditional economic industries may be affected by the economy.The cycle adjustment is faced with higher operating pressure,which results in an increase in the scale of non-performing assets.According to the latest data from the China Banking and Insurance Regulatory Commission,as of the end of the third quarter of 2019,the balance of non-performing loans of commercial banks reached 2.37 trillion yuan,an increase of 132 billion yuan from the end of the previous quarter;percentage point.At the same time,with the slowdown of economic growth and the continuous advancement of financial reforms,financial non-performing assets have been continuously exposed.Accordingly,the balance of non-performing assets and the ratio of non-performing loans in the financial industry are still on the rise.In order to protect the healthy development of China’s economy and financial industry,improve the financial industry’s ability to resist risks,deepen the structural reform of the national economy,and improve the evaluation of the value of non-performing assets and The method of disposal is extremely important.At present,there is no relatively complete and scientific standard and system for the assessment of domestic non-performing assets,and there are still some problems in actual operation.Therefore,this paper explores the research methods applicable to China’s financial non-performing assets by conducting research on existing non-performing asset evaluation methods,combining the characteristics of domestic non-performing assets.This paper uses the literature review method,qualitative and quantitative research method,and applied research methods for the evaluation of China’s financial non-performing assets.It first analyzes the research status of relevant issues at home and abroad,and proposes the problems,ideas,and research methods of this paper;systematically analyzes financial non-performing assets The definition,classification,characteristics,and disposal methods of the company;analyze the evaluation methods of financial non-performing assets evaluation,analyze the three traditional evaluation methods of asset evaluation,introduce and analyze the main methods suitable for financial non-performing asset evaluation and their applicability;second,introduce and introduce The basic theory of the analytic hierarchy process is combined with the analytic hierarchy process and expert scoring method to build an evaluation model for financial non-performing assets such as claims and debts.Thirdly,the model is combined with theevaluation case to verify the model,which proves that the model is reasonable and practical.Finally,this paper draws the main conclusion that the analysis of credit bad debt financial bad assets needs to use AHP to consider the factors of debt repayment willingness.And give suggestions to China’s financial non-performing assets assessment from three aspects. |
